ELECTRONIC INVOICING: THE REFORM IS LAUNCHED, INTERNATIONAL TRADE ON THE FRONT LINE

September 30, 2026 | Theme: Regulation

Since 1 September 2026, the electronic invoicing reform has entered into force. It aims to fight VAT fraud and to automate accounting processing chains. Shippers, importers, exporters, and logistics providers are directly impacted.

A GRADUAL ROLLOUT SINCE 1 SEPTEMBER 2026

Since this date, all companies subject to VAT and established in France must be able to receive invoices in electronic format, whatever their size. Large companies and mid-sized enterprises (ETI) have, at the same time, the obligation to issue their invoices electronically and to transmit their e-reporting data. SMEs and micro-enterprises will follow on 1 September 2027.

Invoices must comply with a structured format (Factur-X, UBL, or CII) and circulate through an approved platform (PA), formerly called PDP.

E-INVOICING AND E-REPORTING: DIRECT IMPACTS ON INTERNATIONAL OPERATIONS

Two mechanisms must be distinguished. E-invoicing frames B2B transactions between companies subject to VAT and established in France. For logistics, it is the establishment of the parties that counts, not the destination of the goods: an invoice between two French companies remains subject to e-invoicing, even if the product is shipped for export.

E-reporting covers, for its part, operations outside the scope of e-invoicing: sales to foreign clients, sales to private individuals, and intra-Community purchases. For these flows, the company must transmit to the tax administration, via its approved platform, transaction data and, depending on the case, payment data.

Note that consistency between commercial invoices, the Incoterms applied, and the import-export declarations becomes essential.

Our teams support you daily on the regulatory developments affecting your flows and remain at your disposal to help you with all your international transport needs.